Penal Code · s 261

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s 261Government

Whoever fraudulently or with intent to cause loss to the

(a)

removes or effaces from any substance bearing any stamp issued by Government for the purpose of revenue, any writing or document for which such stamp has been used; or

(b)

removes from any writing or document, a stamp which has been used for such writing or document in order that such stamp may be used for a different writing or document,

112 CAP.22

Penal Code shall be punished with imprisonment for a term not exceeding 3 years, fine or both.